G. Y. Simanjuntak, F. Sagala, L. Sagala, D. R. Situmorang, dan R. Y. Panjaitan, “The Role Of Foreign Ownership: The Influence Of Accounting Conservatism And Corporate Social Responsibility Disclosure”, JIA, vol. 6, no. 1, hlm. 13–19, Mei 2024, doi: 10.36985/jts5rn45.